<?xml version="1.0" encoding="utf-8"?>
<!--
Instance Document based on XBRL standard 2.1.
Created by UBmatrix Taxonomy Designer 1.0.0.0 (2007-06-01 16:49).  
Contact www.ubmatrix.com
Copyright (c) 2002-2007 UBmatrix inc., All Rights Reserved
Produced on 2007-06-01 23:05:16
-->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:wgt-avg="http://www.example.com/wgt-avg"
xsi:schemaLocation="
http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd
">
  <link:schemaRef xlink:href="WeightedAverage.xsd" xlink:type="simple" />
  <context id="I-2005-TotalExposures">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:TotalExposures</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-ObligorGrade">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:ObligorGrade</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-ObligorGrade1">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:ObligorGrade1</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-ObligorGrade2">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:ObligorGrade2</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-ObligorGrade3">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:ObligorGrade3</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-Risk">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:Risk</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-RiskWeight0">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:RiskWeight0</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-RiskWeight10">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:RiskWeight10</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="I-2005-RiskWeight150">
    <entity>
      <identifier scheme="http://sample.com">sampCo</identifier>
      <segment>
        <xbrldi:explicitMember dimension="wgt-avg:ExposuresDimension">wgt-avg:RiskWeight150</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <unit id="U-Monetary">
    <measure>iso4217:EUR</measure>
  </unit>
  <unit id="U-Pure">
    <measure>pure</measure>
  </unit>
  <wgt-avg:PD contextRef="I-2005-TotalExposures" unitRef="U-Pure" decimals="2">0.60</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-TotalExposures" unitRef="U-Monetary" decimals="2">26750</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-ObligorGrade" unitRef="U-Pure" decimals="2">0.27</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-ObligorGrade" unitRef="U-Monetary" decimals="2">1250</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-ObligorGrade1" unitRef="U-Pure" decimals="2">0.10</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-ObligorGrade1" unitRef="U-Monetary" decimals="2">100</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-ObligorGrade2" unitRef="U-Pure" decimals="2">0.20</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-ObligorGrade2" unitRef="U-Monetary" decimals="2">150</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-ObligorGrade3" unitRef="U-Pure" decimals="2">0.30</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-ObligorGrade3" unitRef="U-Monetary" decimals="2">1000</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-Risk" unitRef="U-Pure" decimals="2">0.62</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-Risk" unitRef="U-Monetary" decimals="2">25500</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-RiskWeight0" unitRef="U-Pure" decimals="2">0.50</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-RiskWeight0" unitRef="U-Monetary" decimals="2">500</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-RiskWeight10" unitRef="U-Pure" decimals="2">0.75</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-RiskWeight10" unitRef="U-Monetary" decimals="2">20000</wgt-avg:EV>
  <wgt-avg:PD contextRef="I-2005-RiskWeight150" unitRef="U-Pure" decimals="2">0.10</wgt-avg:PD>
  <wgt-avg:EV contextRef="I-2005-RiskWeight150" unitRef="U-Monetary" decimals="2">5000</wgt-avg:EV>
</xbrl>